CIRCULAR On issuance of import tariff special of Vietnam to implement the ASEAN goods trade agreement the period 2012-2014 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export Taxes, import tax of 45/2005/QH11 on Jun. 14, 2005;
Pursuant to Decree No. 87/2010/ND-CP of 13 August 2010 detailing the Government's enforcement of export Tax, import tax of 45/2005/QH11 on June 14, 2005;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government about the functions, duties, powers and organizational structure of the Ministry of finance;
The base of the ASEAN goods trade agreement was signed on February 26, 2009 at the 14th Summit, Cha-am, Thailand between the Member countries of the Association of Southeast Asian Nations (ASEAN) and was the Prime Minister of the Socialist Republic of Vietnam for approval at no. 1012/TTg-QHQT on June 22, 2009;
The Ministry of Finance issued circular issued import tariff special of Vietnam to implement the ASEAN goods trade agreement as follows: article 1: attached to this circular import tariff special of Vietnam to implement the ASEAN goods trade agreement the period 2012-2014 (the tax applies as ATIGA tax).
Where: + cargo Code "column" and column "description of goods", are built on the basis of the AHTN 2012 and categorized by level 8;
+ Column "ATIGA tax rate (%)", the tax rate applied for each year to be applied from January 1 to the end on December 31 of that year, starting from 2012 until 2014.
Article 2: goods imported to be the tax ATIGA must meet the following conditions: 1) In tariffs and import special attached herewith;
2) are imported from member countries of ASEAN to Vietnam, including the following countries:-Brunei-ru-sa-lam;
-Cambodian Kingdom divided;
-Republic of Ireland-United Kingdom-a;
-Lao People's Democratic Republic;
-Republic of the Philippines-pin;
-Sing the Republic of Singapore;
-The Kingdom of Thailand;
-Socialist Republic of Vietnam (from the tax-free goods imported into the market in the country).
3) be transported directly from the exporting countries are members of ASEAN, the provisions of paragraph (2) of this article, to Vietnam, according to the regulations of the Ministry of industry and trade;
4) satisfy the rules of origin of the goods in the ASEAN goods trade agreement, certification of origin of goods to ASEAN form D (abbreviated as C/O form D) according to the regulation of the Industry. Article 3: this circular is effective as from January 1, 2012 and replaces decision No 36/2008/QD-BTC dated 12/6/2008 by the Minister of Finance on the issuing of import tariff special CEPT/AFTA period 2008-2013 and the decision No 73/2008/TT-BTC dated 5/9/2008 of the Minister of Finance on the amendments to decision No. 36/2008/BTC dated 12/6/2008 by the Minister of finance.